Author: admin_gst

Opening stock under Composition Scheme
Query (Issue) Started By: – Kavita Sharma Dated:- 14-7-2017 Last Reply Date:- 14-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Under composition rules, a dealer can not opt for composition scheme if his stock on the appointed day contains 2% CST Stock.
My query is this, whether there is any way that he can opt for Composition scheme by paying the difference tax as in the case of stock purchased from unregistered dealer?
Regards
Kavita Sharma
Reply By Ganeshan Kalyani:
The Reply:
A registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the tax payable by him, an amount calculated at such ra

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scheme. His stock on the appointed day contains inter-state purchases i.e. on 2% CST.
In terms of Rule 3(1) of the Composition Rules, the person exercising the option to pay tax u/s 10 i.e Composition levy, he has to comply with the certain cumulative conditions, out of which one condition is:-
The Goods held in stock by him on the appointed day have not been purchased in the course of inter-state trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of Rule 1
In view of above rule , please review my query
Regards
Reply By KASTURI SETHI:
The Reply:
After going through the above pr

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Reverse charge mechanism under GST – Reverse gear of tax burden
By: – Lakhvinder Singh
Goods and Services Tax – GST
Dated:- 14-7-2017

A. Introductory provisions of reverse charge under GST Law.
• In terms of section 9(1) of Central Goods and Services Tax Act, 2017, Central Goods and Services Tax (CGST) shall be levied on all intra-state supplies of goods & services or both except the supply of alcoholic liquor for human consumption.
• In terms of section 5(1) of Integrated Goods and Services Tax Act, 2017, Integrated Goods and Services Tax (IGST) shall be levied on all inter-state supplies of goods & services or both except the supply of alcoholic liquor for human consumption.
• However, by virtue of section 9(3) of Central Goods and Services Tax Act, 2017 and section 5(3) of Integrated Goods and Services Tax Act, 2017, the Government on recommendations of council may specify categories of supply of goods or services or both wherein tax shall be paid u

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(98) of Central Goods & Services Tax Act, 2017: "Reverse charge means the liability to pay tax by the recipient of the supply of the goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods & Services Tax Act."
• Reverse charge is only a mode of collection of CGST/SGST or IGST on Supplies of goods and services where the service receiver (may be wholly or partially) will be liable to pay CGST/SGST or IGST to Government.
• As per Section 9 of the CGST Act, 2017 there are two types of supplies which are liable to tax under reverse charge mechanism which are:
* Specified categories of supply of goods or services or both as notified under GST Law.
* Supply of taxable goods or services or both having value more than ₹ 5000/- per day by an unregistered supplier to a registered person.
C. Reasons for

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registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India. c) Any co-operative society established by or under any law. d) Any dealer of excisable goods, who is registered under the Central Excise Act, 1944 or the rules made there under. e) Any Body-corporate established, by or under any law; or f) Any partnership firm whether registered or not under any law including association of persons g) Casual Taxable Person
* Person who pays the freight shall be treated as receiver of service.
* Legal service
* Services provided by individual advocate or a firm of advocates including senior advocate.
* Service receiver should be a business entity in taxable territory.
* Liability of service receiver is 100%.
* Service provided to another advocate or firm of advocates; non business entity or business entity having turnover of less than ₹ 20 lacs in previous year exempted.
* Services of Arbitral Tribunal
&bul

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usiness entity located in taxable territory.
* Liability of service receiver – 100%
* Director's services
* Services provided by a director.
* Service receiver -Company or body corporate – liable for 100 %
* Services by An Insurance Agent
* Services provided by an insurance agent. • Service receiver is any person carrying on insurance business.
* Liability of service receiver – 100% Services by Recovery Agent
* Services provided by a Recovery Agent.
* Service receiver is Banking Company or Financial Institution or a non banking financial company.
* Liability of service receiver – 100%
* Goods Transportation up to Custom Station (Not Covered in CGST LAW)
* Services provided by way of transportation of goods by a vessel from a place outside India up to the Customs station of clearance in India by a person located in non-taxable territory to a person located in non-taxable territory.
* Importer as defined under sec. 2(26) of the Customs Act, 1962 is to be de

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Registered Person
5.
Supply of lottery
State Govt. Union Territory or any local authority
Lottery distributor or selling agent
F. Services on which reverse charge was applicable in earlier law are now out of reverse charge:
• To be provided by mutual fund agent or distributor to a mutual fund or asset management company.
• To be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent.
• Renting of motor vehicle except through e-commerce operators.
• Supply of manpower or security service.
• Work Contract Service
G. Issues
Is the reverse charge mechanism applicable only to services? – No, reverse charge applies to supplies of both goods and services.
Composition scheme not applicable for tax payable under RCM: It is important to note that for any tax payable under reverse charge mechanism, the option of payment under composition scheme will not be available as per the provision of section 10(1) of

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ent.
H. Difficulties/Conclusion
• It will be difficult for small business houses, who procure goods and services from unregistered dealers, to pay tax every time they procure such supplies and will become even more difficult for unregistered dealers to find buyers. Who will purchase goods from them? (Only limit is 5000/- per day.)
Reply By Maninder Singh as =
Sir,
As per section 5(4) of IGST Act, if a registered person purchase any goods or service exceeding ₹ 5000/- per day from any or all unregistered supplier, he is liable to pay IGST on reverse charge basis. However when we have a look on the section 24 of CGST Act, it says that person making any inter-state taxable supply, will have to take registration mandatory, it means that unregistered person can not make inter-state supply, So here how the question of reverse charge arise. Please correct me if I am taking a wrong view and clarify in case of goods or service or both.
I have one more query regarding the reve

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bt relating RCM of Rs.5000/- per day . please clarify with a example to clear the matter.
ALL UNREGISTERED DEALER:-
Suppose if I purchase from A – ₹ 5000/- Tea in a day , ₹ 4500/- Printing & Stationery from B, RS. 2000/- office expenses from C, Now the total unregistered purchase is ₹ 11500/- in a day. Is it liable to pay RCM.
I seen some youtube video , they are telling that ₹ 5000/- per day from a single person not in gross or in total. further I purchase ₹ 6000/- then may it be taxable in whole under RCM.
Dated: 15-7-2017
Reply By Rohit Bhura as =
Sir, under point D you have written
* Taxable territory – Whole of India except Jammu & Kashmir
But as GST is applicable to J & K also so the taxable territory should be whole of india
Dated: 15-7-2017
Reply By MANOHARAN ARUMUGAM as =
Sir,
For inter-state services the service provider has charges us IGST @ 18% But in the invoice, they have shown this as CGST & SGST. The service provider says that

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Beraji following is clarification regarding exemption of 5000 per day available on purchase from unregistered person:-
* In case of supply more than ₹ 5,000/- per day, whole of such supply shall be taxable under reverse charge.
* Limit is in respect of all suppliers, not in respect to one supplier.
Dated: 15-7-2017
Reply By Maninder Singh as =
Dear Sir,
Thanks for giving clarifications on the query. Request you to please share your opinion on reverse charge in case of interstate supply where registration is mandatory for a person making interstate supply.
Dated: 15-7-2017
Reply By swaminathan venkataraman as =
IMPROMPTU
The term 'reverse charge', as explained, calls for an elucidation. To be precise, the point not made quite clear is this: Whether the recipient acts only as a collecting agent of the levy; that is, the burden has to be picked up and borne by the supplier, in all situations?
To Dilate:
“• Reverse charge is ONLY A MODE OF COLLECTION of CG

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SER (for an in-depth deliberation by eminent Experts):
Should not, having regard to the foregoing aspects, even under the new concept of 'reverse charge', as to who has to bear the brunt of the levy require to be decided on a case-to-case basis?
If so inspired, suggest that, professionals in field practice, may search for, and look up the material on the subject topic, available in public domain , for useful guidance.
Dated: 16-7-2017
Reply By swaminathan venkataraman as =
WRT -"Taxable territory -Whole of India except Jammu & Kashmir"
There is another aspect which has been brought out and shared on Facebook / Linked in, intended for deliberation by eminent experts. That is on the point of doubt in one's mind, -whether it is amply clear that the service tax jurisdiction is limited to or extends beyond the territorial waters of India (i.e. 12 nautical miles ) . For comparison, need to keep in focus the areas of ongoing controversy , and issues still kept alive, in the ma

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evious scenario ???
What is the maximum purchase limit of goods from unregistered persons in cash ?????
Dated: 16-7-2017
Reply By Rohit Bhura as =
WRT -"Taxable territory -Whole of India except Jammu & Kashmir"
If i am supplying material to Jammu and kashmir than the GST on transportation of good would be payable by service recipient in J&K as per Reverse Change or the GTA (SERVICE PROVIDER)
Dated: 16-7-2017
Reply By Amit Choudhary as =
Lalhvinder Singh ji very nice article.
Sir I have query i.e. does advance payment to FOREIGN VENDOR for import of goods, liable to IGST under RCM as the foreign vendor is unregistered dealer as per GST Act ?
Further if we pay IGST on RCM basis on payment of advance, again the same will be taxed at the time of import when the BILL OF ENTRY will be filed, which implies double taxation.
Sir please clarify this issue.
Thanks in advance.
Dated: 17-7-2017
Reply By Gautam Kumar Bera as =
ALL UNREGISTERED DEALER:-
Suppose if I purchase

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24 of CGST Act specifies that Person making Interstate taxable Supply is liable for compulsory registration under GST. So if Place of Supply of the sender of goods falls in state different to his local state, then how come the GST be payable by Registered person under RCM u/s 5(4) because in this case sender would require to be compulsorly registered??
For Ex: A Supplier from U.P. purchases a machinery from Delhi by taking delivery at the factory gate of Unregistered Supplier of Delhi for Supply to another registered person in Delhi itself. In the said transaction, he himself arranges the transporter and the risk & rewards of the goods are transferred to recipient on the factory gate of person in delhi. What shall be the place of Supply???
– If i consider place of Supply at Delhi only- The same would amount to Intrastate Transaction, thus out of IGST. Will I be Liable to take registration as casual dealer??
– If The Place of Supply is U.P.- Who will discharge IGST?? Will the Supplie

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TRANSITION OF LONG TERM CONTRACTS UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 14-7-2017

As India migrates to Goods and Services Tax (GST) in near future, as it is likely to, the economy will also move from a closed, multi-tax, non-efficient and non transparent indirect tax regime to a common GST regime which will be more productive, efficient, business friendly and transparent tax regime. All transitions are painful but then, they say, there is no gain without pain.
To migrate from present indirect tax regime to GST regime, a major transition will take place – be it in economy, business, taxation or management front. Over-night, business entities will be made to comply with new tax law which may not be an easy exercise. It becomes a more complex one as multiple taxes will transit to one tax which requires both-transition or migration as well as merger of more than two taxes (18 State and Central taxes get subsumed into one GST which has thr

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input tax credit
141. Transitional provisions relating to job work
142. Miscellaneous transitional provisions
Long term contracts
In case of job works, work contacts, long term or turnkey projects which are carried out over a period of time (not just short term or within a year), there will be transition issues as such projects or contracts will span over both tax regimes, i.e., present tax regime and proposed GST regime.
Such contracts could be for the purpose of –
* Commercial or residential construction contracts
* Erection, commissioning or installation
* EPC contracts
* Turnkey projects
* Management, maintenance and repairs
* Continuous supply of goods and / or services on ongoing basis
In all the above examples, wrong term contracts of works contracts / construction etc shall be subject to relevant transition provisions.
Transitional provisions specifically in respect of long term construction or works contracts provides for treatment of long term construct

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s, section 187 of revised model GST law would apply.
In respect of progressive supply of goods and/or services, wherein tax is charged on happening of either the supply or payment whichever is first, any supply of goods and/or services made in respect of these contracts on or after the appointed day will be dealt with as follows-
* In case consideration, whether in full or part, for such supply of goods and/or services was received before the appointed day, and
* Tax or duty thereon was paid on receipt of such consideration as per earlier law,
no tax would be payable under GST in respect of supply of such goods and/or services.
In case of CGST, consideration can be received in full or in part(s). In case of SGST, there is no condition for receipt of consideration (full or in part) before the appointed day. If supply is made before the appointed day and duty or tax payable thereon has been paid under earlier law, no tax will be payable under GST.
Suggestions
For long term con

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Corrigendum – Notification No. MGST-1017/CR. 111/Taxation-1, dated the 11th July 2017
MGST-1017/C.R.111/Taxation-1 Dated:- 14-7-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 14th July, 2017.
Corrigendum – Notification No. MGST-1017/CR. 111/Taxation-1, dated the 11th July 2017
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R. 111/Taxation-1.-

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THE UTTAR PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017
KA.NI.-2-941/XI-9(42)/17 Dated:- 14-7-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No.KA.NI.-2- /XI-9(42)/17-U.P.GST Rules-2017-Order-( )-2017
Lucknow : Dated : 14th July ,2017
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor is pleased to make the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:-
THE UTTAR PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017
Short title and Commencement
1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
Amendment of rule 44
2. In the Uttar Pradesh Goods

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rior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of –
(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
(3) Where the goods

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“the amount of input tax credit”, the words “of eligible duties and taxes, as defined in Explanation of sub-section (2) of section 140,” shall be inserted;
Amendment of rule 119
6. In the said rules, in rule 119, in the heading, for the word “agent”, the word “job-worker” shall be substituted;
Insertion of Chapters XVII to XIX
7. In the said rules, after chapter XVI, the following Chapters shall be inserted, namely:-
“Chapter – XVII
Inspection, Search and Seizure
139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liab

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goods or documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.
140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (Act no. 15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and

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Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the
(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, or
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
(3) Where the person c

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of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08.
143. Recovery by deduction from any money owed.- Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.- For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
144. Recovery by sale of goods und

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r value, the proper officer may sell them forthwith.
(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The

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send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.
147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2

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to be sold and the purpose of sale.
(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall n

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said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to

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ocess of auction and release the goods.
(15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.- No sale under the rules under the provision of this Chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be ne

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fficer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the

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c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and
(d) any balance, be paid to the defaulter.
155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in ac

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order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where-
(a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
159. Provisional attachment of property.- (1) Where the Commissioner dec

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le or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person.
(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due un

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facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application.
(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, a

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und
Select: Registered / Casual/ Unregistered/Non-resident taxable
person
1. GSTIN/Temporary ID:
2.
Legal Name:
3. Trade Name, if any:
4.
Address:
5.
Tax Period:
From
To
6. Amount of Refund Claimed:
7.
Act
Tax Interest Penalty
Fees Others
Total
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of services- With payment of Tax
C.
d.
Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
On account of assessment/provisional assessment/ appeal/ any other order
i. Select the type of Order:
Assessment/Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2.
Order Date
3.
Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
e.
ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
f.
On

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ve not availed any drawback on goods or services or both and that I have
not claimed refund of the integrated tax paid on supplies in respect of which refund is
claimed.
Signature
Name –
Designation/Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application does not include
ITC availed on goods or services used for making nil rated or fully exempt supplies.
Signature
Name –
Designation/Status
12
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special Economic Zone
developer has not availed of the input tax credit of the tax paid by the applicant, covered
under this refund claim.
Signature
Name –
Designation / Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id

solemnly
affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax,
interest, or any other amount for the period fromto-, claimed in the refund application,
the incidence of such tax and interest has not been passed on to any other

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ue
of
supplier
No Date Value
13
2
4
5
6
Amount of Tax
Place of
supply
(Name
Whether input or input
service/Capital goods
(incl plant and
machinery)/ Ineligible for
Amount of ITC available
Integrated
Tax
Central State/
Tax
Cess
UT Tax
Integrated
tax
Central
State/
UT
CESS
of State)
ITC
Tax
Tax
8
9
10
11
12
13
14
15
16
Note -The data shall be auto- populated from GSTR-1 and GSTR-2.
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
Statement-2
1.
GSTIN
Invoice details
Integrated Tax
BRC/FIRC
of
recipien
SAC
No. Date
Value
Rate
t
Taxable
value
Amt.
Date
No.
Amended
Value
(Integrated
Tax)
(If Any)
Debit Note
Credit Note
Integrated
Tax /
Amended
(If any)
Integrated Tax
/ Amended
(If any)
Net Integrated
Tax
= (11/8)+12-13
1
2
3
4
5
6
7
8
9
10
11
12
13
14
6A. Exports
BRC/FIRC details are mandatory- in case of services
14
Refund Type: Export without payment of Tax-Accumulated ITC
(GSTR-1: Table 6A)
Statement-3
GSTIN of
recipient
Invoice details
Shipping bill/ B

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= (12/7) + 13
– 14
15
GSTIN/
Invoice details
Rate
UIN
No.
Date
Value
Taxable
value
Integrated
Tax
Amount
Central
Place of
State / Cess
Supply
Tax
UT
(Name
Tax
of State)
Amended
Value
(Integrated
Tax)
Debit Note
Integrated
(If Any)
2
3
4
5
6
7
8
9
10
11
12
16
(GSTR-2: Table 3 and Table 6)
Statement 5
Recipient of Deemed exports etc.
GSTIN
Invoice details
Rat
Таха
Amount of Tax
Place of
e
ble
supply
Whether
input or
Amount of ITC
Amende Debit
Credit
Net ITC
available
d Value
Note
Note
Integrate
of
value
input
d Tax
supplie
(Name
(ITC
ITC
ITC
service/
r
of State)
Capital
Integrat
ed Tax)
Integra
Integra |= (17/7)
ted
ted
+18-19
goods (incl
Tax /
Tax /
plant and
Integr
Ce St
No Date Value
Integrat Centr State/ CESS
machinery)/
Ineligible
ated
ntr
ate e
Tax
al
for ITC
☐
didtax Y
CSSS
(If Any)
Amen
Amen
ded
ded
(If
any)
་ ་ ་ ་ ་་་”—”” ” ” | ” |
17
Statement 6:
Refund Type: Tax paid on an intra-State supply which is su

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1 2 3 4 5 078
19
Annexure-2
Certificate
This is to certify that in respect of the refund amounting to INR >
(in words) claimed by M/s
(Applicant's Name) GSTIN/ Temporary ID- for the tax period , the incidence of tax
and interest, has not been passed on to any other person. This certificate is based on the examination of the
Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b)
or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
20
20
FORM-GST-RFD-02
[See rules 90(1), 90(2) and 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdic

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of refund
iv.
sanctioned
V.
Bank Details
Bank Account No. as per
application
Name of the Bank
vi.
Address of the Bank
vii.
/Branch
IFSC
viii.
MICR
ix.
Date:
Place:
22
22
Signature (DSC):
Name:
Designation:
Office Address:
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice No: –
To PAO/ Treasury/ RBI/Bank
Refund Sanction Order No.
Order Date…………….
GSTIN/UIN/Temporary ID <>
Name: <>
Refund Amount (as per Order):
Description
Integrated Tax
Net
Refund
amount
sanctioned
Interest on
delayed
Payment Advice
Central Tax
Date:
State/ UT tax
Cess
TIPFO Total TIPFO Total TIPFO Total TIPFO Total
Refund
Total
Note 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
Details of the Bank
Bank Account no as per application
i.
Name of the Bank
ii.
Name and Address of the Bank/branch
iii.
IFSC
iv.
MICR
V.
Date:
Place:
To
23
23
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
O

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' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
*Strike out whichever is not applicable
& 1. I hereby sanction an amount of INR
to M/s
Strike out whichever is not applicable
having GSTIN
_under sub-section (5) of section 54) of the Act/under section 56 of the Act
(a) and the amount is to be paid to the bank account specified by him in his application;
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of -rupees is to
be paid to the bank account specified by him in his application* . .
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act..
& 3. I hereby reject an amount of INR
to M/s
having GSTIN
under sub-section (…)

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x
Cess
Nil
Nil
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the
outstanding demand under this Act / under the existing law. This application stands disposed as per provisions
under sub-section (…) of Section (…) of the Act.
OR
Part-B
Order for withholding the refund
This has reference to your refund application referred to above and information/ documents furnished in the
27
27
matter. The amount of refund sanctioned to you has been withheld due to the following reasons:
Refund Order No.:
Date of issuance of Order:
Sr.
Refund Calculation
No.
Integrated Central
Tax
State/UT Tax
Cess
Tax
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
111.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention
reasons. This order is issued as per provisions under sub-section (…) of Section (…) of

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rganization, Consulate or Embassy of foreign countries/ any other person/ class of persons
specified/notified by the Government.
Date:
Place:
Signature of Authorised Signatory:
Name:
Designation/Status
30
30
(b) after form GST-RFD-10 the following form GST-RFD-11 shall be
substituted, namely:-
FORM GST RFD-11
[See rule 96A]
Furnishing of bond or Letter of Undertaking for export of goods or services
1. GSTIN
2. Name
3. Indicate the type of document furnished
4. Details of bond furnished
Bond:
Letter of Undertaking
Sr. No.
Reference no. of the bank guarantee
Date
Amount
Name of bank and
branch
Note – Hard
copy
5. Declaration –
2
3
4
of the bank guarantee and bond shall be furnished to the jurisdictional officer.
5
(i)
The above-mentioned bank guarantee is submitted to secure the integrated tax payable on
export of goods or services.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the
department will be at liberty to get the payment fr

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ds or services in accordance with the provisions of clause (a) of sub-section
(3) of section 16;
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount
of……
rupees endorsed in favour of the President and whereas the obligor has furnished such
guarantee by depositing with the Commissioner the bank guarantee as afore mentioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export
of goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
virtue:
AND

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day of
….. to the
undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and
assigns by these presents, hereby jointly and severally undertake on this
President
(a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule
(1) of rule 96A;
(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of
export of goods or services;
(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount
equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date
of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in
which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
undertaker(s)
Signature(s) of und

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business of transporting goods that have escaped payment of tax
is an owner or operator of a warehouse or a godown or a place where goods that have
escaped payment of tax have been stored
has kept accounts or goods in such a manner as is likely to cause evasion of tax
payable under this Act.
C.
OR
☐
goods liable to confiscation / documents relevant to the proceedings under the Act are
secreted in the business/residential premises detailed herein below
Therefore,ۥ
☐
in exercise of the powers conferred upon me under sub-section (1) of section 67 of the
Act, I authorize and require you to inspect the premises belonging to the above
mentioned person with such assistance as may be necessary for inspection of goods or
33
333
documents and/or any other things relevant to the proceedings under the said Act and
rules made thereunder.
☐
OR
in exercise of the powers conferred upon me under sub-section (2) of section 67 of the
Act, I authorize and require you to search the

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wing premise(s):
67 was conducted by me on
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >
and on scrutiny of the books of accounts, registers, documents / papers and goods found
during the inspection/search, I have reasons to believe that certain goods liable to
confiscation and/or documents and/or books and/or things useful for or relevant to
proceedings under this Act are secreted in place(s) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of
section 67, I hereby seize the following goods/books/ documents and things:
A) Details of Goods seized:
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
1
2
3
4
5
36
36
B) Details of books / documents / things seized:
Sr.
Description
No
of books/documents /
No. of books /
documents/things
Remarks
1
things seized
2
seized
3
and these goods and or things are being handed over for safe upkeep to:
>
with a d

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n 67, I
hereby order that you shall not/shall not cause to remove, part with, or otherwise deal with
the goods except without the previous permission of the undersigned:
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
1
2
3
4
5
Place:
Date:
37
Name and Designation of the Officer
38
38
2.
Signature of the Witnesses
1.
To:
>
Name and address
Signature
I……………..of.
FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
..hereinafter called “obligor(s)” am held and firmly bound to the
President of India (hereinafter called “the President”) and/or the Governor of
..(State) (hereinafter called “the Governor”) in the sum of ……rupees to
be paid to the President / the Governor for which payment will be made. I jointly and
severally bind myself and my heirs/ executors/ administrators/ legal
representatives/successors and assigns by these presents; dated this ………….day
of………………
WHEREAS in accordance with the provisio

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osses
and damages from the amount of the security deposit or by endorsing his rights under the
above-written bond or both;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written
by the obligor(s).
39
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Accepted by me this…
/Governor.
40
40
..day of
….(month)..
…(year)
(designation of officer) for and on behalf of the President
(Signature of the Officer)
FORM GST INS-05
ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS
NATURE
[See rule 141(1)]
Whereas the following goods and/or things were seized on
from the
following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
Sr.
No
1
Description
of goods
2
Quantity or units
Make/mark or
model
Remarks
3
4
5
and since these goods are of perishable or hazardous nature and since an amount of
Rs.
amount equivalent to the:
market price of such goods

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No.
Period
supply
Cess
(name of
State)
1
2
3
4
5
6
7
Total
FORM GST DRC-03
[See rule 142(2) & 142 (3)]
Intimation of payment made voluntarily or made against the show cause notice (SCN)
or statement
1.
GSTIN
2.
Name
3.
Cause of payment
>
Audit, investigation, voluntary, SCN, others
(specify)
4.
Section under which voluntary payment
is made
>
5.
Details of show cause notice, if
Reference No.
Date of issue
payment is made within 30 days of its
issue
6.
7.
Financial Year
Details of payment made including interest and penalty, if applicable
(Amount in Rs.)
Sr. No.
Tax
Period
Act
Place of supply
(POS)
Tax/ Interest
Cess
Penalty, if
applicable
Total
Ledger
utilised
Debit
Date of
entry
debit
(Cash/
Credit)
no.
entry
1
2
3
4
5
6
7
8
9
10
11
8. Reasons, if any –
>
9. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
44
Nam

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06
[See rule 142(4)]
Reply to the Show Cause Notice
Reference Date of issue
No.
>
>
No
7. Option for personal hearing
Yes
8. Verification-
I hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
47
Signature of Authorized Signatory
Name
Designation/Status
Date –
1. Details of order
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
(a) Order no.
(b) Order date
(c) Tax period –
2. Issues involved – >
classification, valuation, rate of tax, suppression of
turnover, excess ITC claimed, excess refund released,
place of supply, others (specify)
3. Description of goods / services
Sr. No.
4. Details of demand
HSN
Description
(Amount in Rs.)
Sr.
No.
Tax
Turnover
Place of supply
Act
Tax/Cess
Interest
Penalty
rate
12345678
5. Amount deposited
Sr. No. Tax Period
Act
Tax/ Cess
Interest Penalty Others Total
48
48
1 2 3 4 5 6 7 8
Total
Copy to-
Signature
Name
Designation
R

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fied officer under section 79
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable
under the provisions of the > Act by the aforesaid
person who has failed to make payment of such amount. The details of arrears are given in
the table below:
(Amount in Rs.)
Act
Tax/Cess Interest Penalty
Others
Total
1
2
3
4
5
6
Integrated tax
Central tax
State/ UT tax
Cess
Total
>
You are, hereby, required under the provisions of section 79 of the > Act to
recover the amount due from the > as mentioned above.
Place:
Date:
50
Signature
Name
Designation
FORM GST DRC – 10
[See rule 144(2)]
Notice for Auction of Goods under section 79 (1) (b) of the Act
Demand order no.:
Period:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods
specified in the Schedule below for recovery of Rs.and interest thereon and
admissible expenditure incurred on the recovery process in accordance with the provisions of
section 79.
The sale will be by public auction and

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required to make payment of Rs.
from the date of auction.
within a period of 15 days
The possession of the goods shall be transferred to you after you have made the full payment
of the bid amount.
Place:
Date:
52
42
Signature
Name
Designation
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC – 12
[See rule 144(5) & 147(12]
Sale Certificate
This is to certify that the following goods:
Sr. No.
1
Date:
Date:
Schedule (Movable Goods)
Description of goods
2
Quantity
3
Schedule (Immovable Goods)
Building
No./
Floor
No.
Flat No.
Name of Road Localit Distric Stat
the
y/
t
Premises Stree Villag
e
PIN Latitude Longitude
Code (optional) (optional)
1
2
/Building
3
t
e
4
5
6
7
8
9
10
Schedule (Shares)
Sr. No.
Name of the Company
2
I have been sold to
..at..
Quantity
Value
3
..in public
auction of the goods held for recovery of rupees
in accordance with the provisions of
section 79(1)(b)/(d) of the > Act and rules made
thereunder on
(Purchaser) has been declared to
and the said…..

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note that any payment made by you in compliance of this notice will be deemed under
section 79 of the Act to have been made under the authority of the said taxable person and the
certificate from the government in FORM GST DRC – 14 will constitute a good and
sufficient discharge of your liability to such person to the extent of the amount specified in
the certificate.
Also, please note that if you discharge any liability to the said taxable person after receipt of
this notice, you will be personally liable to the State /Central Government under section 79 of
the Act to the extent of the liability discharged, or to the extent of the liability of the taxable
person for tax, cess, interest and penalty, whichever is less.
Please note that, in case you fail to make payment in pursuance of this notice, you shall be
deemed to be a defaulter in respect of the amount specified in the notice and consequences of
the Act or the rules made thereunder shall follow.
Place:
Date:
54
Signature
Name
Des

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provisions of the > Act vide order number

You are requested to execute the decree and credit the net proceeds for settlement of the
outstanding recoverable amount as mentioned above.
Place:
Date:
56
56
Proper Officer/ Specified Officer
57
44
To
GSTIN –
Name –
Address –
Demand order no.:
Reference no. of recovery:
FORM GST DRC – 16
[See rule 147(1) & 151(1)]
Date:
Date:
Period:
Notice for attachment and sale of immovable/movable goods/shares under section 79
Whereas you have failed to pay the amount of Rs… being the arrears of
tax/cess/interest/penalty/ fee payable by you under the provisions of the > Act.
The immovable goods mentioned in the Table below are, therefore, attached and will
be sold for the recovery of the said amount. You are hereby prohibited from transferring or
creating a charge on the said goods in any way and any transfer or charge created by you
shall be invalid.
Schedule (Movable)
Sr. No.
Description of goods
2
Quantity
3
Schedule (Immovable)
Building
No./
Floor

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ose specified in the Schedule against each lot.
on….
In the absence of any order of postponement, the auction will be held
..(date) at..
..A.M/P.M. In the event the entire
amount due is paid before the issuance of notice, the auction will be cancelled.
The price of each lot shall be paid at the time of sale or as per the directions of the proper
officer/ specified officer and in default of payment, the goods shall be again put up for
auction and resold.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Schedule (Immovable)
Building
No./
Floor
No.
Flat No.
y/
Stree Village
Name of Road Localit District Stat
the
Premises
e
/Building
t
1
2
3
4
5
6
IN
59
Quantity
3
PIN Latitude Longitude
Code (optiona (optional)
1)
7
8
9
10
Place:
Date:
Schedule (Shares)
Sr. No.
1
Name of the Company
2
Quantity
3
60
60
Signature
Name
Designation
FORM GST DRC – 18
[See rule 155]
Το
Name & Address of District Collector
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Certificate

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imposed by a Magistrate.
Details of Amount
Description
Central tax
State/UT tax
Integrated tax
CESS
Tax/Cess
Interest
Penalty
Fees
Others
Total
Place:
Date:
Signature
Name
Designation
62
62
FORM GST DRC – 20
[See rule 158(1)]
Application for Deferred Payment/ Payment in Instalments
1. Name of the taxable person-
2. GSTIN –
3. Period
In accordance with the provisions of section 80 of the Act, I request you to allow me
extension of time upto
for payment of tax/ other dues or to allow me to pay such
tax/other dues in -instalments for reasons stated below:
Demand ID
Description
Tax/Cess
Interest
Penalty
Fees
Others
Total
Reasons: –
Central tax
State/UT tax
Integrated tax
CESS
Upload Document
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Place –
Date –
63
Reference No >
Το
GSTIN
Name
Address
Demand Orde

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ule 159(1)]
Date:
Name
Address
(Bank/Post Office/Financial Institution/Immovable property registering authority)
Provisional attachment of property under section 83
It is to inform that M/s
(name) having principal place of business at
-(address) bearing registration number as
(GSTIN/ID), PAN is
a registered taxable person under the > Act. Proceedings have been
launched against the aforesaid taxable person under section > of the said Act to
determine the tax or any other amount due from the said person. As per information available
with the department, it has come to my notice that the said person has a –
>account in your > having account no. >;
or
property located at >.
In order to protect the interests of revenue and in exercise of the powers conferred under
section 83 of the Act, I
(name),
(designation), hereby provisionally
attach the aforesaid account / property.
No debit shall be allowed to be made from the said account or any other account operated
by the aforesaid person on the

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interest of revenue in the proceedings launched against the person.
Now, there is no such proceedings pending against the defaulting person which warrants the
attachment of the said property. Therefore, the said property may be restored to the person
concerned.
Copy to
Signature
Name
Designation
40
67
Το
The Liquidator/ Receiver,
Name of the taxable person:
GSTIN:
Demand order no.:
Date:
FORM GST DRC-24
[See rule 160]
Period:
Intimation to Liquidator for recovery of amount
This has reference to your letter >, giving intimation of your
appointment as liquidator for the > holding >. In this
connection, it is informed that the said company owes / likely to owe the following amount to
the State/Central Government:
Current/Anticipated Demand
(Amount in Rs.)
Act
Tax
Interest Penalty
Other Dues
Total Arrears
2
3
4
5
6
Central tax
State/UT tax
Integrated tax
Cess
In compliance of the provisions of section 88 of the Act, you are hereby directed to make
sufficient provision for discharge

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Amount in Rs.)
Total Arrears
1
2
3
4
5
6
Central tax
State / UT tax
Integrated tax
Cess
Place:
Date:
68
80
Signature
Name
Designation
69
69
6.
FORM GST CPD-01
[See rule 162(1)]
Application for Compounding of Offence
GSTIN/Temporary ID
Address
1.
2.
Name of the applicant
3.
4.
5.
The violation of provisions of the Act for which
prosecution is instituted or contemplated
Details of adjudication order/notice
Reference Number
Date
Tax
Interest
Penalty
Fine, if any
Brief facts of the case and particulars of the offence (s)
charged:
7.
Whether this is the first offence under the Act
8.
If answer to 7 is in the negative, the details of previous
cases
9.
Whether any proceedings for the same or any other offence
are contemplated under any other law.
10. If answer to 9 is in the affirmative, the details thereof
(1)
(2)
DECLARATION
I shall pay the compounding amount, as may be fixed by the Commissioner.
I understand that I cannot claim, as a matter of right, that the offence committed by me
under

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Subject : Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario
19 /2017 Dated:- 14-7-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU – 575 010
Tel: 0824-2408164 Fax: 0824-2407100 E-mail:commr-cusmnglr@nic.in
C. No. S-26/04/2016 Cus Tech
Date: 14.07.2017
PUBLIC NOTICE NO. 19 /2017
Subject : Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario
Attention of the Importers, Exporters, Customs Brokers, Steamer Agents, Liners and the members of Trade is invited to the Board's Circular No.24/2017- Customs dated 30.06.2017, detailing Board Circular No.43/2007-Customs dated 5.12.2007 and Circular No. 39/2

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f Principal Commissioner or Commissioner of Customs/ Customs (Preventive) in whose jurisdiction the DTA Unit falls. Further, the fixation of Brand rate in case of supplies from DTA to SEZ Unit or developer, if required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 1.7.2017 onwards.
3. The applications/ claims which have already been filed up to 30.6.2017 and are pending with jurisdictional Central Excise formations shall be transferred to the Principal Commissioner/ Commissioner of Customs/ Customs (Preventive) having jurisdiction over the DTA supplier. For smooth transition of above cited work to Customs formations, it is essential that transfe

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GST on Goods Transport by road and Bill To Ship To Mechanism
Query (Issue) Started By: – Pankaj P Dated:- 13-7-2017 Last Reply Date:- 9-8-2017 Goods and Services Tax – GST
Got 14 Replies
GST
Respected Members,
Even after lot of research I am unable to find answer to following questions : –
Query 1: – I'm a GST registered trader based in Delhi and have to sell goods to a buyer based in Kolkata. I will be invoicing multiple products with tax rates as 18% and 28%; along with these products I have to charge freight (Delhi to Kolkata) in the invoice.
– Now, question is what would be the rate of GST on this Freight component that I would charge from buyer and what would be the HSN Code for that?
(P.s. Would be taking services of Good Transport Agency (GTA) for goods transport.)
Query 2: – Earlier I heard that requirement of Way Bill / Road permits have been done away with. But, today I read following circular of Government of West Bengal Directorate of Commercial Taxes

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ld be glad if senior members can help me on my queries…
Regards,
Pankaj
Reply By Ganeshan Kalyani:
The Reply:
Reply to query 1 : – The freight that you will be charging on customer thru invoice would attract GST rate of the material that will be supplied.
You will have to pay GST on freight service availed from GTA.
Reply to query 2 :- The provision of e-way bill under GST is not made effective from the appointed date. In view of the same, some states have abolished way bill provision prevailing under VAT law. But some states have still continued to follow the way bill provision as existing under VAT provision.
Reply to query 3 :- I will reply on this soon.
Thanks.
Reply By Pankaj P:
The Reply:
Thanks a lot Ganeshan Sir for your Prompt reply.
However, I have few doubts.
Reply 1 : – In my invoice I am billing two products having different GST rates (18% & 28%); than freight service will have which GST rate – 18% or 28%?
How about those products which have 0% GST; wou

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eight then 5% on amount of freight is to be paid.
Reply By Ganeshan Kalyani:
The Reply:
It is advisable to raise separate invoice for transportation.
Reply By R.S. Mangal:
The Reply:
If no separate freight is shown product wise then GST on freight will be on highest rate of GST applicable on product supplied, which in your case will be 28%.
Reply By KASTURI SETHI:
The Reply:
Yes.Sir, Separate freight is to be mentioned on the invoice itself. I think separate invoice for freight alone is not requirement of GST law. Regards
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
Reagarding query no. 3, please go through sec 10(1)(b)of IGST Act.
Reply By MUKUND THAKKAR:
The Reply:
Query 1: – I'm a GST registered trader based in Delhi and have to sell goods to a buyer based in Kolkata. I will be invoicing multiple products with tax rates as 18% and 28%; along with these products I have to charge freight (Delhi to Kolkata) in the invoice.
– Now, question is what would b

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ll under GST may be implement from the month of october.
Is it possible for Party B in Delhi to procure goods from Party A, Mumbai and directly ship goods to Party C in Kolkata? Also, what would be the implications regarding "Place of Supply" and earlier E1 / E2 forms were required what about it now?
It doesn't make sense that we first bring the goods to Delhi from Maharashtra and then sent it to Kolkata; as this would lead to freight charges. So, if possible we would prefer Bill to – Ship to transaction.
Bill to Ship to Transaction Transaction also intact in GST.. only keep in the mind of basic idea of "Recipient and Receiver" Recipient will be able to take Input tax credit and receiver only goods. you need to raised Separate invoice in favour of your customer. for keeping live of ITC chain.
NO E-1 , E-2 transaction more in GST regime.
Reply By Pankaj P:
The Reply:
Thanks to all the experts in clarifying my doubts on Query 1 & Query 2.
However, I reques

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Construction of office in our factory
Query (Issue) Started By: – Narendra Soni Dated:- 13-7-2017 Last Reply Date:- 13-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Sir, In our factory, contractors are engaged to construct office building.
1. If we purchase cement & iron from market and provide him for construction+he added bricks and tiles+moram+gitty etc and employed labour and construct the building.
2.If all the Material is supplied by us from market, he employed only

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STOCK TRANSFER TO OTHER UNIT IN SAME STATE
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 13-7-2017 Last Reply Date:- 14-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
We are manufacturing of Pharmaceutical Machine having two unit in same state under one GST Number.
Now we have to transfer some Work in Process material to other unit for further process and also deliver to customer from there only.
Is there any document to prepare under GST Act.
Reply By Ganeshan K

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INPUT CREDIT ON EXPENSES DEBIT IN P& L
Query (Issue) Started By: – Davinder Singh Dated:- 13-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
2. Input of GST paid for Expenses debited to Profit and loss account. The detail of Expenses is as under :-
kindly confirm the Eligible expenses for Input in GST.
Consumable Exp.
Freight Inward
Diesel
Import Expenses
Labour Expenses
Job Work Expenses
Uniform Exp.
Labour& Welfare Expense
Labour Welfare F

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GST on school uniform items
Query (Issue) Started By: – Abhishek Jain Dated:- 13-7-2017 Last Reply Date:- 14-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear sir,
Our business model in brief is as follows:
1. We buy cloth and other material. Students come to us and give measurement and accordingly we stitch uniform for them (Shirt, trouser etc.). For doing the stitching work we have tailors on roll and we also give it to outsiders on job work basis. All finished items are

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No GST on Annual subscription/fees charged as lodging/boarding charges by educational institutions from its students for hostel accommodation;
GST
Dated:- 13-7-2017

No GST on Annual subscription/fees charged as lodging/boarding charges by educational institutions from its students for hostel accommodation;
Services provided by an educational institution to students, faculty and staff are fully exempt from GST.
There are some reports that GST@18% will be levied on annual subscription/fees charged for lodging in hostels. This is not true. There is no change in tax liability relating to education and related services in the GST era, except reduction in tax rate on certain items of education.
It may be mentioned that services p

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Services provided by the Housing Society Resident Welfare Association (RWA) not to become expensive under GST; There is no change made to services provided by the Housing Society (RWA) to its members in the GST regime
GST
Dated:- 13-7-2017

There are some press reports that services provided by a Housing Society [Resident Welfare Association (RWA)] will become expensive under GST. These are completely unsubstantiated.
It may be mentioned that supply of service by RWA (unincorporated body or a registered non- profit entity) to its own members by way of reimbursement of charges or share of contribution up to an amount of five thousand rupees per month per member for providing services and goods for the common use of its members

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Spares Under Warranty
Query (Issue) Started By: – Vivek anandhan Dated:- 13-7-2017 Last Reply Date:- 13-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts
We are manufacturing of capital equipment, Our supply of product terms covers 1 year warranty. Warranty cost included in the selling cost. Now my question is whether we can supply spares to the main capital equipment without payment of GST under warranty.
Regards
Vivekanandhan
Reply By KASTURI SETHI:
The Reply:

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GST compliance for Online Retailer
Query (Issue) Started By: – venkat narayan Dated:- 13-7-2017 Last Reply Date:- 31-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir
For those sellers who are registered to sell thru market place like Flipkart, how will the TCS as deducted by them will be offset. Reason being, we are selling & collecting GST / IGST using different HSN codes however when TDS deducted it will be under different SAC code
Pls advise
Regs
Reply By vijay ku

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GST FOR CIVIL CONTRACTOR
Query (Issue) Started By: – Chandresh Sharma Dated:- 13-7-2017 Goods and Services Tax – GST
GST
DEAR EXPERTS,
I AM A CIVIL CONTRACTOR & HAVING ROAD PROJECTS OF VARIOUS GOVT. DEPARTMENTS.
KINDLY SUGGEST ME, WHAT TAX STRUCTURE WILL BE FOLLOWED BY ME UNDER GST IN MY RUNNING BILLS. (WITH EXAMPLE)
ALSO PLEASE GUIDE, IF SOME SUB-CONTRACTOR WORK FOR ME.
YOUR QUICK REPLY SHALL BE MUCH APPRECIATED.
REGARDS
CHANDRESH SHARMA
Discussion Forum – Knowledge Sharing

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TDS Calculation on GST(Indirect) Taxes…?
Query (Issue) Started By: – srikanth reddy Dated:- 13-7-2017 Last Reply Date:- 22-7-2017 Income Tax
Got 9 Replies
Income Tax
Hi Team,
Thanks for the given opportunity to write our doubts here..
Could you please confirm us whether the TDS tax should be deducted on GST indirect taxes (CGST/SGST/IGST) or not…?
Regards,
Srikanthreddy
Reply By SHIVKUMAR SHARMA:
The Reply:
Please refer Issue ID = 112310 .
Reply By srikanth reddy:
The Reply:
Hi,
Thanks for the reply,
For the mentioned issue id, Both TDS and TCS are postponed under GST regime.
Which means is TDS should be deducted on GST taxes..?
Please clarify on the same, Since most of the business and software are under confus

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classification
Query (Issue) Started By: – kshitija narawane Dated:- 13-7-2017 Last Reply Date:- 15-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Hi all
my dealer is dealing with different kirana goods , retailer basically
at the time of registration under GST , how to mentioned all the commodity
Reply By KASTURI SETHI:
The Reply:
Mention major commodities only and if convenient opt for Composition Scheme for turnover up to ₹ 75 Lakhs per year and pay GST @ 1 % fr

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Migrated to GST with less than 20 Lakh turnover
Query (Issue) Started By: – Ranjit Abraham Dated:- 13-7-2017 Last Reply Date:- 13-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
I have a sole proprietorship firm registered under Central Board of Excise and Customs i.e, service tax registration.
My nature of business is Website Designing. I have a turnover of Rs. Five lakhs p.a.
Recently its migrated to GST portal and GST registration number was generated.
Earlier I dint charge any tax on invoice because it was exempted (below 10 lakhs).
Q.1: Now under GST do I have to charge tax?
Q.2: If yes, can I cancel my GST and continue with old billing?
Q.3: I dont see any option to cancel GST from portal. How to do that?
Q.4

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ern.
Reply By Ranjit Abraham:
The Reply:
Thank you Sir for the prompt reply. It was very helpful.
Meanwhile I have called GST Helpdesk: 0120-4888999
They told me there is no provision for cancellation now. There are no notifications from government towards cancellation. I can only preview the cancellation form i.e, GST REG – 16 but cannot submit it.
Most of my business is inside state Karnataka. So I will continue charging additional GST tax as per above from my clients.
Reply By KASTURI SETHI:
The Reply:
Still Department's site is not perfect, otherwise there should be no problem in cancellation. Or we may say the department itself does not want to cancel registration in intial stages.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply

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An injustice made to Practicing Advocates in GST Act – They cannot become a Member of the Appellate Tribunal directly from the Bar.
By: – RAKESH R
Goods and Services Tax – GST
Dated:- 13-7-2017

An injustice made to Practicing Advocates in GST Act – They cannot become a Member of the Appellate Tribunal directly from the Bar.
Current provisions on Recruitment of Members to Hon'ble CESTAT'
AND
The provisions in the 'Central Goods and Service Tax Act (CGST Act)
for recruitment of Members of Appellate Tribunal
Provisions under the current 'CESTAT members (Recruitment and Conditions of Service) Rules, 1987
Provisions under Proposed CGST Act.
RULE 3. Qualifications for recruitment. –
(1) A person shall not be qualified for appointment as a judicial member unless-
(i) he has for at least ten years held a judicial office in the territory of India; or
(ii) he has been a member of the Indian Legal Service and has held a post in Grade I of that service or any equivalent

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issioner or Commissioner as the case may be] of customs or Central Excise or any equivalent or higher post for at least three years.
(3) No person shall be qualified for appointment as a member of the Tribunal unless he has attained the age of 45 years.
President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
CGST ACT – SEC 110. (1) A person shall not be qualified for appointment as-
(a) the President, unless he has been a Judge of the Supreme Court or is or has been the Chief Justice of a High Court, or is or has been a Judge of a High Court for a period not less than five years;
(b) a Judicial Member, unless he-
(i) has been a Judge of the High Court; or
(ii) is or has been a District Judge qualified to be appointed as a Judge of a High Court; or
(iii) is or has been a Member of Indian Legal Service and has held a post not less than Additional Secretary for three years;
(c) a Technical Member (Centre) unless he is or has

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' not including the practicing Advocates in the CGST Act., may be an omission on the part of the Law makers ' Or 'it may be a conscious decision of the Government to omit the Advocates to become Member of Tribunals.
Practicing Advocates are qualified for recruitment of Judges to High Court and Supreme Court also.
In terms of Article 124(3) of the Constitution of India, A person shall not be qualified for appointment of as a Judge of the Supreme Court of India unless he is a Citizen of India and –
* Has been for at-least five years a Judge of a High Court or of Two or more such Courts in succession; or
* Has been for at least ten years an advocate of a High Court of two or more such Courts in succession.
* …….
When an Advocate having more than 10 years of practice in High Court is qualified for an appointment of Judge in High Court and Supreme Court, making them not qualified to become a Member of the New Tribunal to be constituted under the new CGST Act., is not

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nto consideration. Please ask advocates to support poor victim to get justice. Please ask not to suck money from poor. There are rich whom they can select to extract money and they do. But atleast they should fight for the victim who see advocate as God and ask for justice .
Disclaimer: this is based on experience of one of my dear friend with the advocate. I totally agree there are few people in very profession which make other person to thing that entire bunch of professionals are same. But there is weightage in the point put forth.
Dated: 15-7-2017
Reply By GOKARNESAN.S SUBRAMANIAN as =
Mr. Ganeshan Kalyani
With due respect to you and your participation in TMI discussions, I wish to inform the following on your comments and postings against my article.
1) First of all this is the forum only to discuss the issues relating to indirect taxes / GST provisions for the benefit of subscribers and readers. This is not the forum to discuss or to post criticism against professional in g

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Preparing Invoice under reverse charge
Query (Issue) Started By: – Narendra Soni Dated:- 13-7-2017 Last Reply Date:- 14-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear experts.
We need to issue tax invoice on purchase of goods from unregistered person.kindly suggest who will be supplier and buyer/recipient in such Invoice.urgent please.
Reply By KASTURI SETHI:
The Reply:
Service receiver will act /work as if he were supplier for the purpose of discharging GST liability

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Commissioner of CGST And Central Excise, Surat Versus Metro Security Services
Service Tax
2017 (7) TMI 529 – GUJARAT HIGH COURT – 2017 (356) E.L.T. 199 (Guj.) , 2017 (7) G. S. T. L. 431 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 13-7-2017
Tax Appeal No. 452 of 2017
Service Tax
Akil Kureshi And Biren Vaishnav, JJ.
Mr Sudhir M Mehta, Advocate for the Appellant
ORDER
( Per : Honourable Mr. Justice Akil Kureshi )
1. This tax appeal is filed by the department of Customs and Central Excise. Following question is presented for our consideration:
Whether the learned Tribunal was justified in allowing to pay 25% of penalty levied under Section 78 within 30 days from the date of communication of the order passed by the Commiss

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t in case of Commissioner of Central Excise vs. GP Prestress Concrete Works reported in 2015 (323) ELT 709 and in the case of Commissioner of C. Ex, Ahmedabad-III vs. Ratnamani Metals and Tubes Ltd. reported in 2013 (296) ELT 327, such issues in the backdrop of the provisions of Section 32G of the Central Excise Act, 1944 has been considered by this court. It was held that the assessee is required to be given an option by the adjudicating authority whether he is willing to pay the duty with interest and 25% penalty within 30 days from the date of adjudication. Whenever such option is not given, the facility of paying reduced penalty by fulfilling the condition of deposition of the same with interest within 30 days (along with tax dues if an

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Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under the IGST Act.
06/2017-18 Dated:- 13-7-2017 Karnataka SGST – Circular
GST – States
Government of Karnataka
(Department of Commercial Taxes)
No. KSA/GST/CR-05 /2017-18
Office of the Commissioner of Commercial Taxes
Vanijya Terige Karyalaya, Gandhinagr,
Bengaluru-560009, Dated: 13-07-2017
COMMISSIONER OF COMMERCIAL TAXES CIRCULAR NO. 06/2017-18
Subject: Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under the IGST Act.
1. The Karnataka Goods and Services Tax Act, 2017, (hereinafter referred to as the "KGST Act"), the Central Goods and Services Tax Act, 2017, (hereinafter referred to as the "CGST Act"), and Integrated Goods and Services Tax Act, 2017, (hereinafter referred to as the "IGST Act"), have come in to force with effect from 1st July 2017.
2. Section 1

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ng the option to supply goods or services for export without payment of integrated tax is required to furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-Il to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of,-
(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
5. As per the provisions of sub-rule (5) of aforesaid rules the State Government is empowered to issue notification and provide certain conditions and safeguards under which an exporter may furnish Letter of Undertaking in place of a bond.
6. In this

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till the administrative mechanism for assigning of taxpayers to respective authority is implemented.
However, if in a State the Commissioner of State Tax so directs, by general instruction, to exporter, the Bond/ LUT in all cases be accepted by Central Tax officer till such time the said administrative mechanism is implemented Central Tax officers are directed to take every step to facilitate the exporters.”
8. In this backdrop, in order to mitigate the issues involved in relation to fulfill the mandate of section 16 of the IGST Act 2017 and rule 96A of the KGST Rules, 2017 it is hereby informed to the exporters in the State that the Bond or the letter of undertaking in place of Bond in all the cases (irrespective of the fact that the provisional ID for the GST is issued by the Commercial Tax Department), will be accepted by the jurisdictional Assistant Commissioner of Commercial Taxes, Local Goods and Services Tax Office/Commercial Tax Officer of Local Goods and Service Tax office

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The Jharkhand Goods and Services Tax (Third Amendment) Rules, 2017.
Va Kar/GST/07/2017-S.O. 056 Dated:- 13-7-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

NOTIFICATION
13th July, 2017
S.O-56 Dated-13th July, 2017 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, i.e. Departmental Notification S.O. 28 dated 20 June, 2017 and S.O. 52 dated 29 June, 2017 namely:-
(1) These rules may be called the Jharkhand Goods and Services Tax (Third Amendment) Rules, 2017.
(2) They will be deemed to be effective from the 1st day of July, 2017.
2. In the Jharkhand Goods and Services Tax Rules, 2017,
(i) in rule 44,
(a) in sub-rule (2), for the words “integrated tax and central tax”, the words “central tax, State tax, Union territory tax and integrated

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ith the interest specified under sub-section (1) of section 50 within a period of-
(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the expo

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ent”, the word “job-worker” shall be substituted;
(vi) after rule 138, the following shall be inserted, namely:-
“Chapter – XVII
Inspection, Search and Seizure
139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.
(3) The proper officer or an authorised officer may entrust upon the the owner or the

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leased on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.
141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pay

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ection 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02,
specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the prop

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e rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to se

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fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
145. Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (

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er shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect.
(3) Whe

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er shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):
Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.
(8) Where any claim is preferred

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of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and

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er person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
150. Assistance by police.-The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the de

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proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the p

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ecovery through land revenue authority.-Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
157.Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he may be proceeded against under

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nder the Act or the Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in installments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which installment facility is sought is less than twenty-five thousand rupees.
159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transpo

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o the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
160. Recovery from company in liquidation.-Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24.
161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
Chapter – XIX
Offences and Penalties
162. Procedure for compounding of offences.- (1) An applicant may, either before or after the inst

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recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. There upon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to ha

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ees Others Total
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
7. Grounds of Refund Claim: (select from the drop down):
(a) Excess balance in Electronic Cash ledger
(b) Exports of services- With payment of Tax
(c) Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
(d) On account of assessment/provisional assessment/ appeal/ any other order
(i) Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
(ii) Mention the following details:
1. Order No.
2. Order Date
3.
Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
(e) ITC accumulated due to inverted tax structure (clause (ii) of proviso to section
54(3)
(f) On account of supplies made to SEZ unit/ SEZ Developer or Recipient of
Deemed Exports
(Select the type of supplier/ recipient)
1. Supplies to SEZ Unit
2. Supplies to SEZ Developer
3. Recipient of Deemed Exports
12
Jharkha

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aimed.
Signature
Name –
Designation/Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application
does not include ITC availed on goods or services used for making nil
rated or fully exempt supplies.
Signature
Name –
Designation/Status
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special
Economic Zone developer has not availed of the input tax credit of the tax
paid by the applicant, covered under this refund claim.
Signature
☐
13
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Name –
Designation Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
solemnly
affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax,
interest, or any other amount for the period fromto-, claimed in the refund application,
the incidence of such tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are
claiming refund und

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ount of ITC available
value
No Date Value
Integrated
tax
Central State/
Tax
UT
Tax
CESS
of
supply
(Name
of
State)
or input service/
Capital goods
(incl plant and
machinery)/
Ineligible for
ITC
Integrated
Tax
Central State/ Cess
Tax
UT
Tax
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Note -The data shall be auto- populated from GSTR-1 and GSTR-2.
15
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Statement- 2
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
1.
GSTI
Invoice details
N of
recipi
SAC
No.
Date
Value
ent
Integrated Tax
Taxabl
Rate e Amt.
value
BRC/ FIRC
(Integrate
No.
Date
d Tax)
(If Any)
Tax /
Amended
(If any)
Amended Debit Note Credit Note Net Integrated
Value Integrated Integrated
Tax
= (11/8)+12-
13
Tax /
Amended
(If any)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
6A. Exports
BRC/FIRC details are mandatory- in case of services
16
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Statement- 3
Refund Type: Export without payment of Tax-Acc

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Z/ SEZ developer
(GSTR-5: Table 5 and Table 8)
GSTIN/
UIN
Invoice details
No. Date Value
Rate Taxable
Amount
value
Tax
Integrated Central State Cess
Tax
Place
of
Supply
UT
(Name
Tax
of
Tax)
(If Any)
State)
1
2
3
4
5
6
7
8
9
10
11
12
Amended
Value
(Integrated Integrated
Debit
Note
Credit
Note
Integrated
Tax
Amended
(If any)
14
Tax /
Amended
(If any)
13
Net
Integrated
Tax
= (12/7) +
13-14
15
18
(GSTR-2: Table 3 and Table 6)
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Statement 5
Recipient of Deemed exports etc.
GSTI
Invoice details Ra
Таха
Amount of Tax
N
of
suppl
ier
te
ble
Plac
e of
Whether
input or
Amount of ITC available
value
supp
input
Amend Debit Cred
ed
Note it
Value ITC Note
Net
ITC
Integ
ly
service/
(ITC
Integra ITC rated
(Na
Capital
Integra
ted
Integ
Tax
me
goods
ted
Tax /
rated
of
(incl
Tax)
Amend
Tax /
(17/
Stat
plant
(If
ed
Ame
7 ) +
e)
and
Any)
(If
nded
18
machine
any)
(If
19
ry)/
Ineligibl
Integra
Cent Stat Ce
any)
ted
ral
e/ SS
O
Da Val
Integra

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3 14 15
20
20
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Statement 7:
Tax Payable
Integrated Tax
Central Tax State/UTTax Cess
5
6
7
8
Refund Type: Excess payment of tax, if any in case of Last Return filed.
Refund on account excess payment of tax
(In case of taxpayer who filed last return GSTR-3 – table 12)
–
Sr. No. Tax period Reference no. of return Date of filing return
1
2
3
21
221
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Certificate
Annexure-2
(in words)
This is to certify that in respect of the refund amounting to INR >
claimed by M/s
(Applicant's Name) GSTIN/ Temporary ID- for the tax
period , the incidence of tax and interest, has not been passed on to any other person.
This certificate is based on the examination of the Books of Accounts, and other relevant
records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate i

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xtraordinary), Thursday 13 July, 2017
FORM-GST-RFD-04
[See rule 91(2)]
Sanction Order No:
To
Date:
(GSTIN)
(Name)
(Address)
Provisional Refund Order
Dated
Dated
…..
. PAO/ Treasury/ RBI/ Bank
Refund Sanction Order No.
Order Date……,
GSTIN/UIN/ Temporary ID <>
Name:
Refund Amount (as per Order):
Description
Net
Refund
amount
sanctioned
Interest on
Integrated Tax
Central Tax
Date:
State/ UT tax
Cess
TIPFO Total TIPFO Total TIPFO Total TIPFO Total
delayed
Refund
Total
–
Note 'T' stands Tax; ‘I' stands for Interest; 'P' stands for Penalty; ‘F' stands for Fee and 'O'
stands for Others
Date:
Place:
To
Details of the Bank
Bank Account no as per application
Name of the Bank
Name and Address of the Bank/branch
(i)
(ii)
(iii)
IFSC
(iv)
MICR
(v)
(GSTIN/UIN/ Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
25
25
Order No.:
To
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
(GSTIN/UIN/ Temporary ID)
(Name)
(Address)
Show cause notice No

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ified by him in his application;
having GSTIN
under sub-section (5) of section 54) of the
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of -rupees is to
be paid to the bank account specified by him in his application”..
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
&3. I hereby reject an amount of INR
& Strike-out whichever is not applicable
Date:
Place:
to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .
to M/s
having GSTIN
Signature (DSC):
Name:
Designation:
Office Address:
under sub-section (…) of Section (…) of the Act.
Reference No.
Το
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Date: >
Refund admissible (i-ii-iii)
(iv)
(v)
Refund adjusted against outstand

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the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the
above mention reasons. This order is issued as per provisions under sub-section (…) of Section
(…) of the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2. Name :
3. Address
4. Tax Period (Quarter)
5. Amount of Refund Claim
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
C.
Name of the Bank
: From To
:
d. Name of the Account Holder/Operator
Address of Bank Branch
e.
f.
IFSC
Amount
29
g. MICR
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
I
as an authorised representative of > hereby solemnly

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k guarantee is submitted to secure the integrated tax
payable on export of goods or services.
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to
do so the department will be at liberty to get the payment from the bank against
the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to
cover the amount of integrated tax payable in respect of export of goods or
services.
Signature of Authorized Signatory
Name
Designation/Status
Date
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Bond for export of goods or services without payment of integrated tax
(See rule 96A)
31
.of..
I/We.
€šhereinafter called “obligor(s)”, am/are held and firmly bound to the
President of India (hereinafter called “the President”) in the sum of
rupees to be paid to
the President for which payment will and truly to be made.
I/We jointly and severally bind myself/ourselves and my/our respective
administrators/ legal
this……..

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he Government along
with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said
officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall
be in full force and virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the
amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Government for the performance of
an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
obligor(s).
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Occupation
Occupation
Accepted by me this..
.day of
(month)..
(year)
32
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
(Designation)
.of
Το
for and on beh

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on the amount of tax not paid, from
the date of invoice till the date of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the
performance of enacts in which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by
the undertaker(s)
Signature(s) of undertaker(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Occupation
Occupation
Date
Place
India
Accepted by me this..
day of
of
(month)..
(Designation) for and on behalf of the President of
(year)
Το
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST INS-1
AUTHORISATION FOR INSPECTION OR SEARCH
[See rule 139 (1)]
33
(Name and Designation of officer)
Whereas information has been presented before me and I have reasons to
believe that—
A.M/s.
ㅁㅁㅁㅁㅁ
has suppressed transactions relating to supply of goods and/or services
has suppressed transactions relating to the

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be necessary for inspection of goods or documents and/or
any other things relevant to the proceedings under the said Act and rules made thereunder.
OR
34
=4
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
in exercise of the powers conferred upon me under sub-section (2) of section 67 of the
Act, I authorize and require you to search the above premises with such assistance as may be
necessary, and if any goods or documents and/or other things relevant to the proceedings
under the Actare found, to seize and produce the same forthwith before me for further action
under the Act and rules made thereunder.
Any attempt on the part of the person to mislead, tamper with the evidence,
refusal to answer the questions relevant to inspection / search operations,
making of false statement or providing false evidence is punishable with
imprisonment and/or fine under the Act read with section 179, 181, 191 and 418
of the Indian Penal Code.
Given under my hand & seal this
Valid for
Seal
….

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/ books/ documents and
things:
A) Details of Goods seized:
Sr.
Description
Quantity or units
Make/mark or
model
Remarks
No
of goods
1
2
3
4
5
36
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
B) Details of books / documents / things seized:
Sr.
Description
No. of books /
documents/ things
Remarks
No
of books/documents /
seized
things seized
1
2
3
and these goods and or things are being handed over for safe upkeep to:
>
with a direction that he shall not remove, part with, or otherwise deal with the
goods or things except with the previous permission of the undersigned.
Place:
Date:
Signature of the Witnesses
Sr.
No.
1.
2.
Name and Designation of the Officer
Name and address
Signature
To:
>
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
37
FORM GST INS-03
ORDER OF PROHIBITION
[See rule 139(4)]
Whereas an inspection under sub-section (1)/search under sub-section (2)
at : AM/PM in the following
of Section 67 was conducted on
premise(s):
>
which is/are a place/places

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NS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
39
I…..
.of..
.hereinafter called “obligor(s)” am held andfirmly
bound to the President of India (hereinafter called “the President”) and/or the
Governor of
..(State) (hereinafter called “the Governor”) inthe sum
of……….
_rupees to be paid to the President / the Governor for
whichpayment will be made. I jointly and severally bind myself and myheirs/
executors/ administrators/legal representatives/successors and assigns by these
presents; datedthis
day of
WHEREAS in accordance with the provisions of sub-section (2) of section 67,
the
goods
amount of tax of
have
.dated..
been
vide
number
seized
order
having value
..rupees involving an
rupees. On my request the goods have
been permitted to be released provisionally by the proper officer on execution of
the bond of value
.rupees and a security of
.rupees against which cash/bank guarantee has been
furnished in favour of the President/ Governor; and
WHEREAS I undertake

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nor.
Signature(s) of obligor(s).
.day
of…
(month)
(designation of officer)
(Signature of the Officer)
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST INS-05
ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR
HAZARDOUS NATURE
[See rule 141(1)]
Whereas the following goods and/or things were seized on
from the following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
Sr.
Description
Quantity or units
Make/mark or
model
Remarks
No
1
of goods
2
3
4
5
41
and since these goods are of perishable or hazardous nature and since an amount
of Rs.
digits), being an amount equivalent to the:
market price of such goods or things
(amount in words and
the amount of tax, interest and penalty that is or may become payable
has been paid, I hereby order the above mentioned goods be released forthwith.
Place:
Date:
Name and Designation of the Officer
To:
>
42
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Reference No:

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ce (SCN) or
statement
1.
2.
GSTIN
Name
3.
Cause of payment
>
Audit, investigation, voluntary, SCN,
others (specify)
4.
Section under which voluntary
payment is made
>
5.
Details of show cause notice, if
Reference No.
Date of issue
payment is made within 30 days
of its issue
6.
7.
Financial Year
Details of payment made including interest and penalty, if applicable
(Amount in Rs.)
Sr. No.
Tax
Period
Act
Place of
supply (POS)
st
Tax/ Intere Penalty, Tota Ledger Debit
Cess
if
applicabl
Date
1
utilised entry
(Cash/ no.
of
debit
e
Credit)
entry
2
3
4
5
6
8
9
10
11
8. Reasons, if any –
9. Verification-
>
I hereby solemnly affirm and declare that the information given hereinabove is
true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
Signature of Authorized Signatory
Name
Designation / Status
Date
–
Reference No:
To
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST DRC
[See rule 142(2)]
GSTIN/ID
Name
Address
Tax Period
ARN –
F.Y.
D

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ancial Year
5. Reply
>
Reference Date of issue
No.
6. Documents uploaded
>
Yes
No
7. Option for personal hearing
8. Verification-
47
I hereby solemnly affirm and declare that the information given
hereinabove is true and correct to the best of my knowledge and
belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation / Status
Date –
48
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
1. Details of order
–
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
(a) Order no.
(b) Order date
(c) Tax period –
2. Issues involved ->
classification, valuation, rate of tax, suppression of turnover,
excess ITC claimed, excess refund released, place of supply,
others (specify)
3. Description of goods / services –
Sr. No.
4. Details of demand
HSN
Description
Sr.
Tax
Turnover
Place of supply
Act
Tax/ Cess
(Amount in Rs.)
Interest
Penalty
No.
rate
1
2
3
4
5
6
7
8
5. Amount deposited
Sr.
Tax
Act
Tax/
Interest | Penalty Others Total
No.
Period
Cess

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GST DRC – 09
[See rule 143]
Particulars of defaulter –
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
Order for recovery through specified officer under section 79
Whereas a sum of Rs. >
Act by the aforesaid person who has failed to make payment of such amount.
The details of arrears are given in the table below:
Tax/Cess Interest Penalty
(Amount in Rs.)
Act
1
Others
Total
2
3
4
5
6
Integrated tax
Central tax
State/UT tax
Cess
Total
>
You are, hereby, required under the provisions of section 79 of the >
Actto recover the amount due from the >as mentioned above.
Place:
Date:
Signature
Name
Designation
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST DRC – 10
[See rule 144(2)]
5554
51
Notice for Auction of Goods under section 79 (1) (b) of the Act
Demand order no.:
Period:
Date:
Whereas an order has been made by me for sale of the attached or
distrained goods specified in the Schedule below for recovery of Rs….. and
interest the

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]
Notice to successful bidder
Please refer to Public Auction Reference no.
dated
On the basis of auction conducted on
successful bidder in the instant case.
You are hereby, required to make payment of Rs.
period of 15 days from the date of auction.
you have been found to be a
within a
The possession of the goods shall be transferred to you after you have made the
full payment of the bid amount.
Place:
Date:
Signature
Name
Designation
Demand order no.:
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Reference no. of recovery:
Period:
FORM GST DRC – 12
[See rule 144(5) & 147(12]
Sale Certificate
This is to certify that the following goods:
Sr. No.
1
Date:
Date:
Schedule (Movable Goods)
Description of goods
2
Quantity
3
Schedule (Immovable Goods)
Building
No./
Floor
No.
Name of
the
Premises
Road Localit Distric
Stat PIN
y/
t
Code
Latitude Longitude
(optional)
(optional)
Flat No.
Stree Villag
/Building t
e
1 2 3 45678910
Schedule (Shares)
Sr. No.
1
Name of the
Company
2
Quantity

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old or are likely to hold a sum of rupees
account of the said person.
for or on
to the Government
You are hereby directed to pay a sum of rupees
forthwith or upon the money becoming due or being held in compliance of the
provisions contained in clause (c)(i) of sub-section (1) of section 79 of the Act.
Please note that any payment made by you in compliance of this notice will be
deemed under section 79 of the Act to have been made under the authority of the
said taxable person and the certificate from the government in FORM GST
DRC – 14 will constitute a good and sufficient discharge of your liability to such
person to the extent of the amount specified in the certificate.
Also, please note that if you discharge any liability to the said taxable person
after receipt of this notice, you will be personally liable to the State /Central
Government under section 79 of the Act to the extent of the liability discharged,
or to the extent of the liability of the taxable person for tax, cess, in

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FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING
EXECUTION FOR A DECREE
The Magistrate /Judge of the Court of
Demand order no.:
Date:
Period
Sir/Ma'am,
This is to inform youthat as per the decree obtained in your Court on the day of
20.. by
of 20…, a sum of rupees
.(name of defaulter) in Suit No.
is payable to the said person.
under the
However, the said person is liable to pay a sum of rupees
provisions of the> Act vide order
number
dated
You are requested to execute the decree and credit the net proceeds for
settlement of the outstanding recoverable amount as mentioned above.
Place:
Date:
Proper Officer/ Specified
Officer
To
GSTIN –
Name –
Address –
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST DRC – 16
[See rule 147(1) & 151(1)]
57
40
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
Notice for attachment and sale of immovable/movable goods/shares under
section 79
Whereas you have failed to pay the amount of Rs..
tax/

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an order has been made by me for sale of the attached or
distrained goods specified in the Schedule below for recovery of Rs……… and
interest thereon and admissible expenditure incurred on the recovery process in
accordance with the provisions of section 79.
The sale will be by public auction and the goods shall be put up for sale in
the lots specified in the Schedule. The sale will be of the right, title and interests
of the defaulter. And the liabilities and claims attached to the said properties, so
far as they have been ascertained, are those specified in the Schedule against
each lot.
In the absence of any order of postponement, the auction will be held
..(date) at ……
.A.M/P.M. In the
event the entire amount due is paid before the issuance of notice, the auction will
be cancelled.
The price of each lot shall be paid at the time of sale or as per the directions of
the proper officer/ specified officer and in default of payment, the goods shall be
again put up for a

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ies on business in your
jurisdiction the particulars of which are given hereunder: –
>
You are requested to take early steps to realise the sum of rupees
the said defaulter as if it were an arrear of land revenue.
from
Place:
Date:
Signature
Name
Designation
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST DRC – 19
[See rule 156]
61
To,
Magistrate,
>
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Application to the Magistrate for Recovery as Fine
A sum of Rs. >is recoverable from >
holding > on account of tax, interest and penalty payable under the
provisions of the Act. You are requestedto kindly recover such amount in
accordance with the provisions of clause (f) of sub-section (1) of section 79 of
the Act as if it were a fine imposed by a Magistrate.
Description
Tax/Cess
Interest
Penalty
Fees
Others
Total
Details of Amount
Central tax
State/UT tax
Integrated tax
CESS
Place:
Date:
Signature
Name
Designation
62
Jharkhand Gazette (Extraordinary), T

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–
Order for acceptance/rejection of application for deferred payment /
payment in instalments
This has reference to your above referred application, filed under section 80 of
the Act. Your application for deferred payment / payment of tax/other dues in
instalments has been examined and in this connection, you are allowed to pay
tax and other dues by (date) or in this connection you are allowed to pay
monthly instalments.
the tax and other dues amounting to rupees
OR
in
This has reference to your above referred application, filed under section 80 of
the Act. Your application for deferred payment / payment of tax/other dues in
instalments has been examined and it has not been found possible to accede to
your request for the following reasons:
Reasons for rejection
Place:
Date:
Signature
Name
Designation
63
80
64
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Reference No.:
Το
FORM GST DRC – 22
[See rule 159(1)]
Date:
Name
Address
(Bank/ Post Office/Financial Institution

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ase refer to the attachment of property > attached vide above
referred order to safeguard the interest of revenue in the proceedings launched
against the person. Now, there is no such proceedings pending against the
defaulting person which warrants the attachment of the said property. Therefore,
the said property may be restored to the person concerned.
Copy to
Signature
Name
Designation
65
99
66
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORMGST DRC-24
[See rule 160]
To
The Liquidator/Receiver,
Name of the taxable person:
GSTIN:
Demand order no.:
Date:
Period:
Intimation to Liquidator for recovery of amount
This has reference to your letter >, giving intimation of
your appointment as liquidator for the > holding
>.In this connection, it is informed that the said company owes /
likely to owe the following amount to the State / Central Government:
Current / Anticipated Demand
(Amount in Rs.)
Act
Tax
Interest Penalty
Other Dues
Total Arrears
1
2
3
4
5
6
Central tax
State/U

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ty
Other Dues
(Amount in Rs.)
Total Arrears
1
2
3
4
5
6
Central tax
State/UT tax
Integrated tax
Cess
Place:
Date:
Signature
Name
Designation
68
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST CPD-01
[See rule 162(1)]
Application for Compounding of Offence
GSTIN/Temporary ID
Address
1.
2.
Name of the applicant
3.
4.
5.
6.
7.
8.
9.
10.
The violation of provisions of the Act for which
prosecution is instituted or contemplated
Details of adjudication order/notice
Reference Number
Date
Tax
Interest
Penalty
Fine, if any
Brief facts of the case and particulars of the
offence (s) charged:
Whether this is the first offence under the Act
If answer to 7 is in the negative, the details of
previous cases
Whether any proceedings for the same or any
other offence are contemplated under any other
law.
If answer to 9 is in the affirmative, the details
thereof
DECLARATION
(1) I shall pay the compounding amount, as may be fixed by the
Commissioner.
(2) I understand that I cannot claim,

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Designation Of officers under Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017).
30 T of 2017 Dated:- 13-7-2017 Maharashtra SGST – Circular
GST – States
Office of the
Commissioner of State Tax (GST)
8th floor, GST Bhavan,
Mazgaon, Mumbai-400010.
TRADE CIRCULAR
To,
………………………………….
………………………………….
No. JC/HQ-1/GST/Designation/2017-18/ Mumbai dated 13th July 2017
Trade Cir. No. 30 T of 2017
Subject: Designation Of officers under Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017).
Gentlemen/Sir/Madam,
In exercise of

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ax Act 2017.
(1)
(2)
(3)
(1)
Commissioner of Sales Tax
Commissioner of State Tax
(2)
Special Commissioner of Sales Tax
Special Commissioner of State Tax
(3)
Additional Commissioner of Sales Tax
Additional Commissioner of State Tax
(4)
Joint Commissioner of Sales Tax
Joint Commissioner of State Tax
(5)
Deputy Commissioner of Sales Tax
Deputy Commissioner of State Tax
(6)
Assistant Commissioner of Sales Tax
Assistant Commissioner of State Tax
(7)
Sales Tax Officer
State Tax Officer
(8)
Sales Tax Inspector
State Tax Inspector
3. The queries have been received from the Departmental officers with regards to the use of the designation for the purposes of MVAT Act and MGST Act. It is hereby clarified that the officers w

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